Top Rock Corporation sold bonds on August 1, 2021. The bonds have a 6-year term, and are dated August 1, 2021. The bonds pay interest semi-annually on February 1 and August 1 of each year. On April 1, 2023, Top Rock Corporation retired some of the bonds at 103 plus accrued interest. Other information pertaining to the bonds issued by Top Rock follows:

Number of bonds issued by Top Rock (each bond has a face value of $1,000) 12200

Number of bonds retired on April 1, 2023 3,000

Coupon rate of bond 6%

Effective rate of bond 4%

Top Rock has a year end of December 31, and follows IFRS

Prepare an amortization schedule for the first 2 years of the bond issue.

Prepare the journal entry for the issuance of the bond on August 1, 2021.

Prepare the journal entry required on Top Rock's year end date of December 31, 2021

Prepare the journal entry required for Top Rock on February 1, 2022

Calculate the gain or loss on the partial retirement of the bonds on April 1, 2023

Prepare the journal entries to record the partial retirement of the bond on April 1, 2023